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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: miscellaneous charges: Regulation 13 determinations: recovery and enforcement

Recovery action

Regulation 13 determinations cannot be moved or pseudo on to IDMS. You must work these items manually from the SAFE Local Action Work lists.

If you have an existing IDMS record for the contractor, note the charges in notes and assets and on the latest IDMS Action History record if there is a live record. If there is no live IDMS record, note the charge(s) in BROCS history if possible.

Information on how to use SAFE and Local Action Work lists can be found here.

Where payment for the determination remains outstanding you should

  • Check IDMS to see if there are other arrears or returns due by the contractor
  • make telephone contact with the contractor asking why payment has not been made, taking any other arrears or o/s returns into account
  • if no valid telephone number is held or you are unable to contact the contractor by phone, issue CISREG13 recovery letter, which can be found on SEES DMB/Debt Management/CIS, to the contractor with a completed payslip(s) to enable the contractor to make payment. Adapt the letter where appropriate to include any other arrears and / or returns outstanding.
  • B/F the case for 14 days.

Where payment has still not been received refer to the Enforcement section of this guidance.


Regulation 13 determinations can be enforced against the contractor using all normal methods appropriate.

Information on pre-enforcement and what checks need to be made can be found at DMBM575000.

Information on enforcement action can be found at DMBM650000.


Any offer of payment by instalments should be considered in line with current practices. Additional guidance can be found at DMBM800000.